房产税是每年交一次还是每月交一次

2025-03-16 08:33:27
推荐回答(1个)
回答1:

纳税时间

1.纳税人将原有房产用于生产经营,从生产经营之月起,缴纳房产税;
2.纳税人自行新建房屋用于生产经营,从建成之次月起,缴纳房产税;
3.纳税人委托施工企业建设的房屋,从办理验收手续之次月起,缴纳房产税。
4、纳税人购置新建商品房,自房屋交付使用之次月起,缴纳房产税;
5.纳税人购置存量房,自办理房屋权属转移、变更登记手续,房地产权属登记机关签发房屋权属证书之次月起,缴纳房产税;
6.纳税人出租、出借房产,自交付出租、出借房产之次月起,缴纳房产税;
7.房地产开发企业自用、出租、出借该企业建造的商品房,自房屋使用或交付之次月起,缴纳房产税。

纳税期限
房产税实行按年计算、分期缴纳的征收方法,具体纳税期限由省、自治区、直辖市人民政府确定。

纳税地点
房产税在房产所在地缴纳。房产不在同一地方的纳税人,应按房产的坐落地点分别向房产所在地的税务机关纳税。

纳税申报
房产税的纳税人应按照条例的有关规定,及时办理纳税申报,并如实填写《房产税纳税申报表》。

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